XAVIER OBERSON DROIT FISCAL SUISSE : 5TH EDITION NOW AVAILABLE

19 December 2020

This new revised and expanded edition provides an overview of the entire Swiss tax system. In addition to an analysis of the constitutional principles governing this system, the main taxes of eht Confederation and the cantons are described as well as the rules of procedure, intercantonal tax law and criminal tax law.

An emphasis is given on a clear and understandable presentation, a sometimes critical vision as well as a global perspective of taxation. The work has been revised to take into account the developments in tax law tha have occurred since the publication of the previous edition in 2012. It takes into account in particular the tax reform and the financing of the AVS (RFFA) which entered into force on January 1st, 2020.

It includes an analysis of the revision of the withholding tax which will come into force in 2021, of the VAT reform as weel as the reflections and reform projects underway in terms of family taxation, withholding tax and real estate tax. New and promising topics for the future such as ecological taxation, special consumption taxation as well as recent developments in criminal law are explored in depth.